APMT — Page 52 of 90

                                                       AGENCY ACTION PLAN and STATUS of IMPLEMENTATION                                                                                     RESULTS of COA VALIDATION
                                                               Agency Action Plan (for Partially Implemented
                                                                 and Not Implemented Recommendations)                            Reason for                                                       Actual
                                                                                                                  Status of    Partial/Delay/       Action          Date      Status of
                                            Audit                Action Plan/                        Target                                                                                   Implementation
 Ref.    Audit Observations                                                            Person/                   Implemen-          Non-        Taken/Action       Follow    Implemen-                                    Remarks
                                     Recommendations               Remarks           Department   Implementati                Implementation,                                                      Date
                                                                                     Responsible                   tation                        to be Taken         Up        tation
                                                                                                    on Date                     if applicable
                                                                                                  From     To                                                                                 From      To
         Conditions of Contract        henceforth strictly
         (GCC), which could            comply with the
         result in the loss of a       provisions           of
         substantial amount of         existing issuances
         funds.                        regarding          the
                                       recoupment           of
                                       advance payments
                                       made                 to
                                       contractors.
 2022    Appropriations            67. The        Provincial                          PPDO                                                      PPAs to be         7/16/25       Not                           A     separate      Sanggunian
 AAR,    amounting            to       Development                                                                                              funded under                 Implemented                       authorization      for       the
AO No.   ₱48,889,329.58 for            Council,             in                                                                                  the         20%                                                Supplemental Budget under
  10,    PPAs of the PGNO out          endorsing specific                                                                                       Development                                                    Appropriation Ordinance No. 27,
 page    of the 20 per cent            PPAs to the                                                                                              Fund in the AIP                                                s. 2023, which had been utilized
  63     Development Fund              Sangguniang                                                                                              should      have                                               in CY 2024, was not obtained
         (DF) are described in         Panlalawigan for                                                                                         identified                                                     despite the COA audit findings
         generic terms, while          approval, indicate                                                                                       specific                                                       and one of the conditions stated
         ₱7,769,651.00 are             the            project                                                                                   location,                                                      in the DBM’s letter dated
         lumpsum                       location, specific                                                                                       implementation                                                 February 14, 2024.
         appropriations                implementation                                                                                           schedule and
         contrary to Article           schedule,         and                                                                                    physical targets
         454(d) of the IRR of          physical target to                                                                                       in a given year
         RA No. 7160, also             facilitate the timely
         known as “The Local           implementation of
         Government Code of            the PPAs. For
         the Philippines,” which       appropriations
         may       affect    the       already presented
         timeliness of the             in a lump sum or in
         implementation of the         generic terms, a
         PPAs.                         separate           SP
                                       appropriation
                                       ordinance/resoluti
                                       on       shall      be
                                       secured by the
                                       Local            Chief
                                       Executive before
                                       utilizing the fund.
                                       Henceforth,
                                       Management is
                                       enjoined to strictly
                                       comply with Article